2025-VIL-475-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Amendment of shipping bills, Price revision, Related parties, FEMA violation – Appellant was engaged in the export of 'Monsooned Coffee'. At the time of export, the appellant raised export invoices declaring the value/price of the product as per the original sales contract but later revised the export value/price pursuant to a revision in the sales contract and an increase in the export price - appellant sought amendment of shipping bills to include the revised value – Rejection of amendment of shipping bills on the grounds that sufficient documentary evidence was not produced, the transaction was between related parties and there was an explicit violation of the FEMA provisions - Whether the appellant is entitled to amend the shipping bills to revise the export value/price based on the revised sales contract – HELD - The Commissioner (Appeals) had gone beyond the scope of the order and made observations regarding the transaction being between related parties and the alleged FEMA violation, which were not relevant to the issue of amending the shipping bills – The Section 149 of the Customs Act, 1962 allows for the amendment of documents, including shipping bills, after the export of goods, but such amendment can only be made on the basis of documentary evidence that was in existence at the time of export. The appellant has now provided the relevant documents, including the document that was in existence at the time of export, which shows the price negotiation and the reasons for amending the shipping bill - the authorities should examine these documents and accept or reject the amendment with justifying reasons, after providing an opportunity of hearing to the appellant - the original authority is directed to examine the documents submitted by the appellant and decide on the amendment of the shipping bills as per the provisions of the law - the appeal is allowed by way of remand
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